AN ACT
To make payments to Indians for destruction of fishing rights at Celilo
Falls exempt from income tax.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the funds paid
by the United States to Indian tribes, the portion of such funds
subsequently distributed to members of the tribes or to trustees for
or representatives of such members, and the funds paid by the United
States directly to individual Indians, as compensation for the loss of fishing rights due to the construction, operation,
and maintenance
of the Dalles Dam, Columbia River, Washington and Oregon, shall not be
subject to Federal or State income tax.